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在当前社会主义经济改革中,一批国有企业兴办的独立经营、独立核算、自负盈亏的经济实体,应运而生。这类经济实体的产生和发展,一方面对深化改革注入了新的活力,另一方面也向它们的主管企业提出了如何科学合理地进行管理,处理好相互之间财务关系的新问题。尤其是在财务管理和会计核算方面,应当正确处理好国家、企业及下属独立经济实体三者关系的问题,因为它直接关系到现代企业制度的改革,同时也关系到企业广大职工的切身利益以及发展的方向。下面就有关问题谈谈个人的一些见解。
In the current socialist economic reforms, a group of state-owned enterprises established independent businesses, independent accounting, and self-financing economic entities emerged. The emergence and development of such economic entities have, on the one hand, injected new vitality into the deepening of reforms, and on the other hand, they have also proposed to their competent enterprises new issues on how to manage them scientifically and rationally and how to handle their financial relationships. Especially in terms of financial management and accounting, it is necessary to correctly handle the issue of the relationship between the state, the enterprise, and its subordinate independent economic entity because it is directly related to the reform of the modern enterprise system. It also relates to the vital interests of the company’s employees and The direction of development. Here are some personal opinions about the relevant issues.